摘要
对于"信托受益权"究竟是一种什么样的权利,无论是英美法系还是大陆法系持续争论了百余年。信托在现代商业和金融交易领域发挥着重要作用,我国广泛应用于证券投资基金、资金信托和资产证券化中。我国《信托法》是法律对信托社会需求的回应,更多地采纳了合同理论,为信托合同提供了一套强制性的标准化条款。我国应借鉴"物权说"完善信托财产登记制度,吸收"企业组织"理论强化信托的资产分割功能。
It is a controversial issue what kinds of right the equitable title belongs to,regardless in civil law system or in common law system.Trust performs a significant role in modern commercialization and financial field,as well as is widely applied in the field of securities investment funds,trusts and asset securitization.Chinese Trust Act adopts contract theory and provides a series of compulsive and standard items,in order to response to our social requirement.Therefore,we should absorb other theories to perfect trust system,such as property theory and enterprise theory.
出处
《证券市场导报》
CSSCI
北大核心
2012年第4期30-33,54,共5页
Securities Market Herald
关键词
信托受益权
资产分割
信托登记
equitable title
assets partitioning
trust registration
